Senior Accessible Housing Tax Credit Act of 2026
Sponsored By: Senator Alsobrooks, Angela D. [D-MD]
Introduced
Summary
Senior Accessible Housing Credit: This bill would create a new nonrefundable tax credit to help people aged 60 and over pay for home modifications that let them live more safely and independently. It would cover a range of accessibility changes and labor costs and cap the credit at $10,000 per taxpayer per year.
Show full summary
- People aged 60 and older could claim qualifying accessibility expenses for a U.S. residence, up to $10,000 per year.
- The credit phases out by income. Thresholds are $200,000 for joint filers, $150,000 for head of household, and $100,000 for other filers.
- Labor costs for onsite preparation and installation are eligible, so contractor work can qualify.
- Expenses used for this credit cannot also be taken as other credits or deductions, and a property's tax basis is reduced by the amount of the credit.
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 1 costs, 0 mixed.
Tax credit for senior home access
If enacted, you would be able to claim a new nonrefundable tax credit for home accessibility work if you are age 60 or older. The credit would equal your qualified accessible housing expenses for the year, up to $10,000 per taxpayer. Qualifying items include ramps, wider doorways, grab bars, non-slip flooring, bathtub cuts or shower seats, chair lifts, replaced toilets/vanities/faucets, and related onsite labor. The credit would be reduced by $1 for each $2 your modified adjusted gross income is over the threshold ($200,000 married filing jointly; $150,000 head of household; $100,000 other filing statuses). The credit would apply to taxable years beginning after December 31, 2026. Beginning for taxable years after 2027, the $10,000 cap and the income thresholds would be adjusted each year for inflation.
No double tax breaks for home modifications
If enacted, you would not be able to claim any other credit or deduction for the same qualified accessibility expenses to the extent you get this Senior Accessible Housing Credit. The tax basis of your property would also be reduced by the amount of this credit for those expenses when they were used to determine basis. These rules would apply to taxable years beginning after December 31, 2026.
Sponsors & CoSponsors
Sponsor
Alsobrooks, Angela D. [D-MD]
MD • D
Cosponsors
Sen. Gillibrand, Kirsten E. [D-NY]
NY • D
Sponsored 8/3/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov